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2013 (11) TMI 1355 - CESTAT NEW DELHIDemand of service tax, interest and penalty - Renting of immovable property - Revenue contends that assessee was providing storage or warehousing service - Held that:- there is some material to show that the petitioner may have provided loading and unloading of FCI goods . From the generic nature of the petitioner s corporate business also, it is conceivable that it could have provided warehousing facility, though the petitioner failed to produce any evidence to support its assertion that it was providing warehousing facility, before the adjudicating authority - Assessee directed to remits 50% of the adjudicated liability of service tax along with the proportionate interest on this amount - Partial stay granted.
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